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Inkomster i inkomstslaget kapital kan erhållas i form av löpande avkastning samt i form av kapitalvinst vid avyttring av tillgångar. Det är endast privatpersoner som beskattas i inkomstslaget kapital med en skatt på 30 procent. Juridiska personer skall redovisa sina kapitalinkomster i inkomstslaget näringsverksamhet. Vissa av beskattningsreglerna i inkomstslaget kapital skall dock tillämpas för juIncomes can be obtained in form of current income and in form of capital gains on disposal of assets, in the income category capital. It´s only natural persons who are taxed in the income category capital with a tax rate of 30 percent. Juridical person shall report their capital income in the income category business tax. When juridical persons are calculating the taxable capital income they shoul

Objective: We hypothesized that morphine has a depressing effect on early brain activity, assessed using quantitative aEEG/EEG parameter and depressed activity will be associated with brain volumes at term in extremely preterm infants. Study design: 174 preterm infants were enrolled in 3 European tertiary NICUs (mean GA:26 ± 1wks) and monitored during the first 72 h after birth with continuous 2 c

BACKGROUND: Knowing whether interventions addressing everyday life as a whole can affect work readiness for people with severe mental health issues would be important for how to develop support. OBJECTIVE: To compare two groups of people with mental health problems, receiving either of two types of 16-week activity-based interventions, Balancing Everyday Life (BEL) or Care as Usual (CAU), regardin

Individuals born with low birth weight are at increased risk of type 2 diabetes, which potentially may be attributed to immature adipose tissue development and reduced levels of the insulin-sensitizing adipokine, adiponectin. This systematic review and meta-analysis synthesize data from 67 studies, comprising over 8000 individuals across various age groups, to examine the relationship between circ

5-Hydroxymethylfurfural (HMF), a product of catalytic dehydration of C6 sugars, is a versatile and key renewable platform chemical. The possibility to use a high substrate concentration with high yield in a single-solvent system is one of the solutions to reduce solvent usage, energy consumption, reaction volume, and operating cost. A heterogeneous catalyst and single-solvent system were employed

Objective: A new European Union (EU) regulation for safety barriers, which is based on performance, has encouraged road agencies to perform an upgrade of old barriers, with the expectation that there will be safety benefits at the retrofitted sites. The new class of barriers was designed and installed in compliance with the 1998 (European Norm) EN 1317 standards for road restraint systems, which l

The mission of the Swedish government’s National Commission on Substance Abuse was to analyze the access to substance abuse treatment and to clarify the division of responsibilities between health care and social services. As a part of this assignment a special analysis was performed on commitment to involuntary care. Involuntary commitment due to substance abuse has during many years been regulat

Carotenoid-based coloration in birds is widely considered an honest signal of individual condition, but the mechanisms responsible for condition dependency in such ornaments remain debated. Currently, the most common explanation for how carotenoid coloration serves as a reliable signal of condition is the resource trade-off hypothesis, which proposes that use of carotenoids for ornaments reduces t

Insect herbivores can shift the composition of a plant community, but the mechanismunderlying such shifts remains largely unexplored. A possibility is that insects alter thecompetitive symmetry between plant species. The effect of herbivory on competitionlikely depends on whether the plants are subjected to aboveground or belowgroundherbivory or both, and also depends on soil nitrogen levels. It i

STUDY DESIGN: Cross-sectional study.INTRODUCTION: Flexion (Palmar Pinch, PP-MVC and Tip Pinch, TP-MVC) and extension (E-MVC) maximal voluntary contraction (MVC) of the index-thumb system offers a quick way to estimate the level of hands' impairment in several musculoskeletal and neurologic conditions.PURPOSE OF THE STUDY: This study established normative data of PP-MVC, TP-MVC, E-MVC in the Italia

The concept of digital discretion has been defined as information and communication technology (ICT) influencing or replacing the professional judgment of civil servants. Studies within digital discretion has mainly taken a civil servants perspective focusing on how ICT can constrain or enable discretionary practices (Bovens and Zouridis 2002; Wenger and Wilkis 2009; Wihlborg et al. 2016) have inv

Background: Neuropsychiatric symptoms (NPS) are common in individuals with Alzheimer’s disease (AD) dementia, but substantial heterogeneity exists in the manifestation of NPS. Sex differences may explain this clinical variability. We aimed to investigate the sex differences in the prevalence and severity of NPS in AD dementia. Methods: Literature searches were conducted in Embase, MEDLINE/PubMed,

Ultrasonic motors (USMs) have been extensively studied for three decades, due to their attractive features, such as high torque at low speed, simple structure, and precise positioning capability. However, since USMs are driven by the friction force between the rotor and the stator in most cases, they inherently possess the friction loss and the wear of contact materials, which cause their low effi

Tumor growth rate estimations can provide useful information about tumor progression and aggressiveness. Understanding the breast cancer progression and aggressiveness could aid with personalized screening/follow-up, treatment options, and prognosis. This paper reports a preliminary estimation of the tumor volume doubling time (TVDT) for cancers detected during the Malmö Breast Tomosynthesis Scree

When people are conversing, a key non-verbal aspect of communication is the direction in which the participants are looking, as this may convey where each person’s attention is focused. In a programming context, for instance an integrated development environment (IDE), the interaction design frequentlydirects the programmer’s gaze towards specific locations on-screen. For example, syntax highlight

Objective: Today, stress monitoring on wearable devices is challenged by the tension between high-detection accuracy and battery lifetime driven by multimodal data acquisition and processing. Limited research has addressed the classification cost on multimodal wearable sensors, particularly when the features are cost-dependent. Thus, we design a Cost-Aware Feature Selection (CAFS) methodology that

Background: Lifestyle factors may influence the risk of developing pancreatic cancer. Whereas cigarette smoking is an established risk factor, the effects of high alcohol intake and obesity are more uncertain. The aim of the present study was to examine the associations of pre-diagnostic anthropometry, alcohol consumption, and smoking habits with pancreatic cancer risk in a Swedish prospective, po

It is described in the preparatory work of the Social Services Act that a reasonable standard of living should be based on the prevailing conditions under which the individual lives. Because there is no specified description of the phrase, this entails interpretability of the phrase and therefore uncertainty about what it infers. The purpose of this study is to analyse the representation of the ph

År 2017 togs beslut i Sveriges riksdag att anta ett nytt klimatmål där Sverige år 2045 ska ha noll nettoutsläpp av växthusgaser för att därefter ha negativa växthusgasutsläpp. Utifrån detta mål ställer Trafikverket vidare krav på sin verksamhet och sina väg- och järnvägsprojekt. Trafikverkets mål är att infrastrukturen ska vara klimatneutral till år 2050 med delmål att minska växthusgasutsläppen mIn 2017 the Swedish Parliament implemented a new national goal for limiting climate change. The goal is to have zero net emissions of greenhouse gases by year 2045 which will ultimately lead to negative net emissions. Further, the Swedish Transport Administration adapted the goal of making Sweden’s infrastructure climate neutral by the year 2050, with the milestones of reducing the emissions from